Paul D Wigg-Maxwell

Representative Corporate Transactions

1. Represent British Inventors in formation of technology joint venture with U.S. manufacturer to produce and sell in North America poultry and animal slaughterhouse waste processing-units. Transaction value $5 to 10 million range.
2. Represent owner in asset sale of vitamin manufacturing company with gross sales of $5 to $8 million annually.
3. Represent owner in stock sale of information technology business and negotiation of executive employment agreement, Transaction value in $1 to $2 million range.

Representative Tax Matters

1. Tax counsel to selling corporation in sale to public acquiring corporation for consideration in excess of $100 million.
2. Design inbound U.S. tax structure for foreign acquirer of Plaza Apartment through offshore investment corporation. Transaction value $3 to $5 million.
3. Represent Japanese manufacturer of industrial testing equipment in international audit of transfer pricing.
4. Investment property like kind exchanges of vacation properties and business assets.

Representative Trust Estates and Foundation Matters

1. Tax planning and estate representation for decedent with multiple privately held businesses. Estate value in S10 million to $20 million range.
2. Handling of New Jersey and New York probate and estate administration for out of state executors. Various; estates in the $0.5 to $3 million range.
3. Private foundation formation and representation.
4. Business succession plans using formation of family limited liability companies and sales to intentionally defective grantor trusts.
5. Planning for preservation and shared future use of family vacation properties.
6. Qualified personal resident trusts.
7. Life insurance trusts.
8. Special needs trust planning.
9. Medicaid and long term care planning.